In re Susheela Agrovet (GST AAR Telangana)

chicken intestine waste is classifiable under heading 0505 of the Customs Tariff heading as the said heading covers â€śSkins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathersâ€ť. As the rules for interpretation of Customs Tariff Act, 1975 was made applicable to GST Tariff, the goods â€ś Chicken intestine wasteâ€ť are classifiable under heading 0505 of the GST Tariff.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TELANGANA

Under Section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance Ruling, Hyderabad, within 30 days from the date of receipt of this Order.

The applicant have stated that they collect chicken intestine waste from different chicken shops in and around Hyderabad and also from other parts of Telangana. They process the chicken intestine waste by washing with hypochloride to supply the same to pet food and animal food industries as intermediate product for their manufacture of poultry and animal feed. In this regard they sought advance ruling on the HSN Code applicable for chicken intestine waste and rate of tax applicable.

The issue has been examined and found that chicken intestine waste is classifiable under heading 0505 of the Customs Tariff heading as the said heading covers â€śSkins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathersâ€ť. As the rules for interpretation of Customs Tariff Act, 1975 was made applicable to GST Tariff, the goods â€ś Chicken intestine wasteâ€ť are classifiable under heading 0505 of the GST Tariff.

The issue raised in the application has been examined with reference to the provisions of the CGST/TGST Act, 2017 and the Rules made there under and the notifications issued till date; and the Advance Ruling is given as under: